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    <title>2024 (1) TMI 1366 - ORISSA HIGH COURT</title>
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    <description>A writ petition challenged dismissal of a GST appeal as time-barred and sought restoration under the amnesty scheme notified on 02.11.2023. The HC did not decide the limitation issue or the petitioner&#039;s entitlement under the scheme, and expressed no opinion on the merits of the underlying appeal. It instead disposed of the petition by granting liberty to the petitioner to pursue appropriate relief before the competent authority or forum in accordance with law and the amnesty notification.</description>
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      <description>A writ petition challenged dismissal of a GST appeal as time-barred and sought restoration under the amnesty scheme notified on 02.11.2023. The HC did not decide the limitation issue or the petitioner&#039;s entitlement under the scheme, and expressed no opinion on the merits of the underlying appeal. It instead disposed of the petition by granting liberty to the petitioner to pursue appropriate relief before the competent authority or forum in accordance with law and the amnesty notification.</description>
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